Program budgeting is an extension and refinement of budgeting processes developed during the last half century. The purpose of this paper is to investigate the theory, philosophy, and techniques of this new process, and to develop a conceptual framework for its use. An account of the historical development of Planning Programming Budgeting Systems…

Planning Programming Budgeting Systems involve the introduction of three major operational concepts. First, the development of an analytical capability to examine in depth both agency objectives and the various programs to meet these objectives. Second, the formation of a five-year planning and programming process combined with a sophisticated…

The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared,…

Local action, district analysis, and Planning Programming Budgeting Systems (PPBS) are the subjects of this article. (Author)

Based on the premise that cost measurement for a library can be performed in the same manner as for an industrial organization, this paper presents a hypothetical cost determination problem of a small company which produces bricks. A summary of the five steps taken to develop the various cost figures are: (1) Assign all cost items to the…

Recent years have seen increased interest in extending the concept of budgeting to include activities related to planning, coordinating, and monitoring the entire operation of a library. There is strong evidence that the budgeting technique used can affect management potential. About 80% of total libraries use traditional line item or lump sum…

This presentation is intended to familiarize the audience with the Planning Programming Budgeting System (PPBS) in its entirety. Some illustrative examples of the system's outputs are demonstrated to convey their utility for highest level program and resource decisions. PPBS was originated by the Department of Defense to cover all of the…

This paper explores: (1) the problem of budgeting for school libraries and media centers, (2) the nature of the budgeting process including a modern approach to budgeting and (3) a framework within which budgeting can function as a powerful management and analysis tool for school media centers. (Author/MF)

This talk is divided into two parts: Part one covers Planning, Programming and Budgeting for Capital Programs. Part two is a brief description of the Coho Salmon Program and how Program Planning and Budgeting in both the operation program and the capital phase was used to develop the Salmon Fishing Industry in Michigan. The planning process…